27 CFR 46.118 - Certificate in lieu of lost or destroyed special tax stamp.

Regulations last checked for updates: Oct 18, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Oct 16, 2024

View all text of Subpart D [§ 46.91 - § 46.138]

§ 46.118 - Certificate in lieu of lost or destroyed special tax stamp.

The provisions of this subpart relating to special tax stamps apply as well to certificates in lieu of lost or destroyed special tax stamps issued to taxpayers under § 46.117.

authority: 18 U.S.C. 2341-2346,26.S.C. 5061, 5704, 5708, 5731-5734, 5751, 5754, 5761-5763, 6001, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805; 44 U.S.C. 3504(h), 49 U.S.C. 782,unless

source: Redesignated by T.D. ATF-457, 66 FR 32220, June 14, 2001.

cite as: 27 CFR 46.118